Allahabad Court October 1991 Judgments
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Gulu G. Thadani Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Oct-31-1991
Reported in: (1992)40ITD351(All.)
1. These three appeals are taken together for the sake of convenience since they relate to the same appellant and interdependent issues are involved. There was a substitution application filed by the assessee in this case which has been allowed since all the legal heirs named should come on record The application for substitution was no doubt opposed by the learned Departmental Representative, but the opposition is not tenable in view of the fact that after the death of Shri Gulu G.Thadani even in the status of karta, the names of the legal heirs should come on record.2. The learned counsel for the assessee and the learned Departmental Representative were heard and the material placed before us was perused by us. A paper book containing 66 pages is on record. The grounds of appeal for the assessment year 1977-78 are reproduced and for the remaining two years the grounds are identical:-- (1) That the learned lower authorities have not appreciated the matter concerning the rent of Vijay...
Jugal Kishore Vs. State of U. P., Lucknow and Others
Court: Allahabad
Decided on: Oct-30-1991
Reported in: AIR1992All194
ORDERA.N. Varma, J.1. This group of petitions raising identical issues are being disposed of by a common judgment. The simple point urged in support of the petition is whether the Collector while purporting to act under sub-section (4) of Section 47-A inserted in the Stamp Act, 1899 by State legislature has power to impose penalty on the ground that the Stamp Duty paid on the instrument in question was insufficient i.e. instrument is under-valued. So far as this question is concerned, the same must be answered infavour of the petitioners in view of the provisions of the Stamp Act as applicable in this State. Sub-section (4) of Section 47-A of the Stamp Act provides:'The Collector may, suo motu, or on a reference from any court or from the Chief Inspector of Stamps, Uttar Pradesh, or any officer of the Stamp Department of the Board of Revenue, within four years from the date of registration of any instrument of conveyance, exchange, gift settlement, award or trust, not already referred ...
Faizabad Distillers Pvt. Ltd. (In Liquidation) Vs. Salim Tailor
Court: Allahabad
Decided on: Oct-30-1991
Reported in: AIR1992All227; [1993]76CompCas127(All)
ORDER1. Messrs Faizabad Distillers Private Limited was ordered to be wound up by an order of this Court dated 19-4-1970. Since then, almost for about 21 years the winding up proceedings are going on.2. The Official Liquidator has pleaded under Section 446 of the Companies Act, 1956, referred to hereinafter as the Act, to report to the court that the company under liquidation has its immoveable property situate at Dharamshala Naka Muzaffara, Faizabad and in this property was a tenant one Salim son of Abdullah in a portion of the premises measuring 10' x 8' on the ground floor known as Abkari Dharmshala situate at Naka Muzaffara consisting of one room on a rent of Rs. 50/- per month. The tenancy was from month to month beginning from the 1st of each English calendar ending on the last day of the month. The premises in question was allotted to the aforesaid Salim, a tailor by profession under the terms and conditions of allotment order dated 22 November, 1983 which this tenant accepted in...
Commissioner of Income-tax Vs. Narendra Agencies
Court: Allahabad
Decided on: Oct-30-1991
Reported in: [1993]199ITR476(All)
A.N. Verma, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following two questions for our opinion :' 1. Whether, on the facts and in the circumstances of the cases, the Income tax Appellate Tribunal was correct in law in holding that the provisions of Section 185(5) of the Income tax Act, 1961, apply only to a case where an application for registration has been made for the first time and not to the case of renewal ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Income-tax Officer could not refuse renewal of registration under Section 185(5) of the Income-tax Act, 1961? 'Learned standing counsel representing the Commissioner of Income-tax does not dispute that the questions referred are covered by two decisions of this court reported in Nand Singh Taneja and Sons v. CIT : [1973]91ITR202(All) and Addl. CIT v. Radha Kishan Banwarilal : [1979]116ITR970(All) . The decisions fully ...
Uttar Pradesh State Electricity Board, Lucknow Vs. Union of India and ...
Court: Allahabad
Decided on: Oct-29-1991
Reported in: AIR1992All135
ORDERV.K. Khanna, J. 1. The petitioner, U.P. State Electricity Board, has one of its power stations situated in Obera district Mirzapur. The Obera Thermal Power Station is engaged in generation of Hydel as well as Thermal power and the present writ petition relates to the two units generating thermal power and known as Obra 'A' and Obra 'B'. For the purposes of running its thermal power stations it draws coal by rail from the neighbouring Singrauli Coal Field. On an average 6-7 rakes of abou.t 40-44 Box Wagons each i.e. about 250 Box wagons per day is received by the aforesaid Thermal power station from the Railways. According to the petitioners, after arrival of the rakes the locomotive and staff of the Obra Thermal Power station pull out wagons for placing them on the wagons tippler siding. After unloading of the rakes the empty wagons are transferred to the railway yard for interchange. For calculating detention for purposes of levying demurrage the Railway Board in exercise of the ...
Ram Chandra Yadav Vs. Pipraich Sugar Mill Co. Ltd.
Court: Allahabad
Decided on: Oct-29-1991
Reported in: [1992]73CompCas548(All)
Ravi Dhavan, J.1. Heard learned counsel.2. This is a matter in which the lands of the company in liquidation, it is reported by the official liquidator, were dissipated in the hands of strangers. Even when there were land acquisition proceedings, on the lands of the company, for a public purpose, the compensation was collected by strangers. The interest of the company over its assets continued as before even during winding up and the transfer of land being in violation of Sections 531 and 531-A of the Companies Act, 1956, is to be avoided by the official liquidator. In this regard the court has already passed detailed orders on January 3, 1991, March 21, 1991, July 30, 1991, August 7, 1991, and September 12, 1991. As the lands of the company have been the subject-matter of land acquisition proceedings,the records of the district are with the Collector. The court had given directions to make available all the information on the history of the transfer of the lands, beginning from one ye...
Commissioner of Income-tax Vs. Smt. Gayatri Devi
Court: Allahabad
Decided on: Oct-28-1991
Reported in: [1993]199ITR443(All)
1. These two applications are being disposed of by a common order as they seek to raise identical questions on the same facts.2. The applications pertain to the assessment years 1982-83 and 1983-84. The Income-tax Officer had disallowed the assessee's claim for payment of interest on borrowings for payment of income-tax and othertaxes as a permissible deduction. On appeal, the claim was allowed by the Appellate Assistant Commissioner. The Department's appeals against this order were dismissed by the Tribunal. While dismissing the appeals of the Department, the Tribunal merely adopted the reasons given in its earlier orders dismissing the Department's appeals with respect to the earlier assessment years, namely, 1975-76, 1976-77, 1977-78 and 1980 81, raising the same issues. In its earlier order, the Tribunal had held that the deductions claimed by the assessee of interest paid on monies borrowed for payment of income tax, etc., were legally admissible and hence rightly granted by the A...
Veerkala Vs. Jaiwati and ors.
Court: Allahabad
Decided on: Oct-28-1991
Reported in: I(1992)DMC500
N.L. Ganguly, J.1. This First Appeal From Order is directed against an order dated 19.7.1991 passed by the VII Additional District Judge, Ghaziabad, on an application under Section 7/39 of the Guardianship and Wards Act, 1880. By this order, the learned Judge allowed the application of the maternal-grandmother of the minor child and allowed the prayer for removal of the guardship previously appointing applicant Smt. Veerkala. The father of the minor child, Varun Kumar, died on 12.8.1982. The said minor Varun Kumar left with his mother his parental home and is living with his maternal-grand-mother since then. An application was moved by Smt. Veerkala Devi, grand-mother (paternal) for her appointment as the guardian of the minor. The said application was allowed ex-parte by the order dated 2.8.1985. At the time of passing of the ex-parte order, the child was with mother and was living with the maternal-grand-mother for more than 3 years. The paternal grand-mother, Smt. Veerkala Devi had ...
Nand Kishore Kanaudia and anr. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Oct-28-1991
Reported in: 1992CriLJ953
A.P. Misra, J.1. Heard learned counsel for the petitioners. The petitioners seek quashing the First Information Report dated 29-4-1989 giving rise to Case Crime No. 149 of 1989, Police Station, Robertsganj, District Sonbhadra including stay of their arrest. The petitioners have further sought for quashing the provisions contained under Sections 3 and 4 of the Prevention of Adulteration of Food, Drugs and Cosmetics (U. P. Amendment) Act, 1974 (Act No. 47 of 1975) being ultra vires of the Constitution of India. It is not disputed that the petitioners even earlier filed a writ petition (Writ Petition No. 12088 of 1989) in this Court for quashing the same aforesaid First Information Report giving rise to the same Case Crime No. 149 of 1989 and also for stay of their arrest which was dismissed by this Court vide its order 5th May 1989, Annexure-9 of the writ petition. The writ petition after hearing learned counsel for the petitioners was dismissed with a direction that in case petitioners ...
Babua Ram and Others Vs. State of U.P. and Another
Court: Allahabad
Decided on: Oct-24-1991
Reported in: AIR1992All170; (1992)1UPLBEC390
ORDERS. K. Dhaon, J.1. The point that arises for consideration is whether a person who has received compensation under an award of the Collector without registering a protest is entitled to get the compensation redetermined on the basis of the award given by the court by initiating proceedings under S. 28A of the Land Acquisition Act, 1894 (hereinafter referred to as the Act) as inserted by S. 19 of the Land Acquisition (Amendment) Act, 1984 (Act No. 68 of 1984) (hereinafter referred to as the Amending Act.)2. In the instant case, indisputably, the petitioners received the compensation offered to them by the Collector without registering or lodging any protest. On the contrary, as pointed out by the Special Land Acquisition Officers, the petitioners accepted the offer of the Collector by executing written documents the contents of which have been extracted in the impugned order the Special Land Acquisition Officer has rejected the application made by the petitioners under S. 28A of the...
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